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Studies on the Economic Issues of Advance Pricing Arrangement

Author: ChenQiao
Tutor: YangBin
School: Xiamen University
Course: Finance
Keywords: APAs Game Theory Incomplete Contract
CLC: F812.42
Type: Master's thesis
Year: 2008
Downloads: 99
Quote: 1
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Abstract


From 1978 to 2008 , has gone through 30 years of China's reform and opening up . In the past three decades , China's strengthening of opening up to the outside world , and the introduction of foreign investment grew fast . As of the end of July 2007 , China had approved a total of more than 610,000 foreign-funded enterprises , the actual use of foreign capital investment of $ 720 billion . Foreign-invested enterprises increasingly positive role in promoting the development of China's national economy . But according to statistics , the average loss of foreign-invested enterprises in China reached 60% , unreasonable transfer pricing behavior is more serious . However , the transfer pricing tax system in China is relatively backward , the phenomenon is more serious loss of tax revenue . Recent years on the new the APAs system rise more sought after , it will transfer pricing adjustments by post beforehand change \China Advance Pricing is still in its infancy , APAs program regulations were drawn up in 2004 . With the increasingly frequent cross-border transactions , this system is subject to the tax authorities , and a growing number of enterprises of all ages . So I choose APAs in the title , the use of their own learning , as an entry point to economic theory , the analysis of the pros and cons of APAs compare domestic and international legislation , for APA to exist suggest improvements . This article is divided into a total of four chapters: Chapter elaborate on the causes and significance of the topics , and reviewed the relevant literature . Chapter II of the use of game theory , the unilateral appointment the pricing of implementation mechanism , a cross-sectional APAs implementation feasible , and the analysis of the problems encountered in their practice from the angle of incomplete contract APAs . The third chapter in the model on the basis of the second chapter , the analysis is extended to the bilateral advance pricing agreement . The fourth chapter describes the OECD APAs guide APAs the fastest-growing U.S. current development , and Hong Kong's system of advance ruling . The combination of theoretical analysis and international experience to put forward policy proposals perfect of APAs system in China .

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CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax
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